F. Hodge O'Neal Corporate and Securities Law Symposium

Gatekeepers, Disclosure, and Issuer Choice

Author:

Abstract

Disclose, disclose, disclose. Disclose or abstain, disclose or no registration, disclose or be subject to litigation. The securities laws and regulations are full of talk about disclosure that is often mandated by specific regulations detailing what type and amount of disclosure is necessary or mandated by case law making it unacceptable for company officials to tell part, but not all, of the story.

Keywords: Financial disclosure, Securities industry -- Law & legislation, Professions, Auditors, Disclosure (Securities law), Securities fraud, Sarbanes-Oxley Act of 2002

How to Cite: Sale, H. (2003) “Gatekeepers, Disclosure, and Issuer Choice”, Washington University Law Review. 81(2).